Georgia CommonsHB 2: Sumter County; ad valorem tax; provide homestead exemption
Last action June 22, 2026 · House Lost Reconsidered Bill/Resolution
House Bill 2 would let Sumter County voters decide whether to create a new homestead property tax exemption funded by a new 1 percent local sales tax, lasting through 2039.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest LegiScan holds.
In plain language
This bill applies only to Sumter County. It sets up a homestead exemption, a break on property taxes for a primary home, that would reduce Sumter County property taxes by an amount tied to money raised from a new Local Homestead Option Sales Tax (LHOST), a special 1 percent sales tax collected in a district covering the whole county. The exemption amount would be recalculated every year based on how much the sales tax actually brings in. Homeowners already approved for another homestead exemption would not have to reapply. The sales tax would run from January 1, 2028 through December 31, 2037, and the exemption would apply from the year after voters approve it through the end of 2039. Because it changes local taxation, the bill needs a two-thirds vote in the General Assembly and must also be approved by Sumter County voters in a November 2026 referendum before taking effect.
What the bill does
- Creates a homestead exemption from Sumter County property taxes equal to the assessed value covered by proceeds of a new 1 percent local sales tax.
- Requires the exemption amount to be recalculated each year based on actual sales tax proceeds collected in the special district.
- Lets homeowners already approved for another county homestead exemption skip reapplying, while new applicants must file with the local tax official.
- Sets the sales tax to run from January 1, 2028 to December 31, 2037, and the exemption to run from approval through December 31, 2039.
- Requires a countywide referendum in November 2026 and a two-thirds vote of the General Assembly before the law can take effect.
- Automatically repeals the law if voters reject it or if the election is not held as required.
Who it affects
Homeowners in Sumter County who qualify for a homestead exemption, the Sumter County tax official who processes applications, the county election superintendent who must run the November 2026 referendum, and county government, which would collect a new local sales tax in place of some property tax revenue.
Why it matters
If approved, Sumter County homeowners would see their property tax bills reduced by an amount funded through a new local sales tax rather than through general property tax collections, shifting part of the county's tax burden from property owners to all consumers who pay sales tax in the county.
Key provisions
- Section 1 defines key terms, grants the exemption tied to LHOST proceeds, and sets application and renewal procedures for homeowners.
- Section 1(e) clarifies the exemption applies only to county-levied taxes, only within the special district, and stacks on top of other homestead exemptions from 2027 through December 31, 2039.
- Section 1(f) sets the LHOST sales tax period from January 1, 2028 through December 31, 2037.
- Section 3 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
- Section 4 requires a countywide referendum on the Tuesday after the first Monday in November 2026, with automatic repeal if voters reject it or the election isn't held.
- Section 4(c) makes the election superintendent's duties mandatory and allows a court to compel compliance through a writ of mandamus if the election is not conducted.
From the bill
“Each resident of the special district is granted an exemption from all ad valorem taxes imposed by the county for all purposes in the amount of the assessed value of such homestead property”
“Shall the Act be approved which provides a homestead exemption from Sumter County ad valorem taxes for county purposes”
Status timeline
- House Lost Reconsidered Bill/Resolution (House)
- House Reconsidered (House)
- House Notice to Reconsider (House)
- House Third Reading Lost (House)
- House Third Readers (House)
- House Committee Favorably Reported (House)
- House Second Readers (House)
- House First Readers (House)
Show full history (9 actions)
- House Hopper (House)
Sponsors
- Mike Cheokas (R, HD-151)
- Patty Stinson (D, HD-150)
Votes
- House voteJune 20, 2026
95 yea, 67 nay (5 not voting, 12 absent)
- House voteJune 22, 2026
97 yea, 75 nay (1 not voting, 6 absent)
- House voteJune 22, 2026
99 yea, 74 nay (1 not voting, 5 absent)
Topics
- property taxes
- homestead exemption
- Sumter County
- local sales tax
- local referendum